Smt Kalpana Shantilal Haria v. ACIT W.P.{L) No.3063/ (414 ITR 385)

ITO, WARD-18(), NEW DELHI vs. NIVIA AGENCIES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1009/DEL/2021[2002-03]Status: DisposedITAT Delhi09 Jul 2025AY 2002-03

Bench: MS. MADHUMITA ROY (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 139(1)Section 142Section 143(1)Section 144Section 148Section 250(6)Section 68

…7 (Bom) (HC) Godrej Industries Ltd. v. B.S. Singh, Dy. CIT (2015) 377 ITR 1 (Bom.) (HC) Aroni Commercial Ltd t/s DCIT (2014) 362 ITR 403 (Bom) (HC). Northern Exim Pvt Ltd t/s Dy.CIT (2013) 362 ITR 586 (Del) (HC). Best Cybercity (India) Pvt. Ltd. v. ITO (2019) 414 ITR 385 (Delhi) (HC) - Deficiency in reasons recorded cannot be rectified in affidavit Capri Global Advisory Services Pvt. Ltd. v DCIT-1(1)(1), ITA No. 170/Mum/2017, DOH: 10/04/2019 (Mum)(Trib) e) It is not open to the AO to improve upon the reasons recorded either by adding and/or substituting the reasons or otherwise. Reliance is placed on judgment of…

AMIT KHATRI,SONIPAT vs. ITO, WARD 1, SONIPAT

In the result, appeal of the assessee is partly allowed as

ITA 2430/DEL/2023[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. Pan No. Bdspk3438G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151

…also by the authorities provided the approval u/s 151 of the Act. Reliance in this regard has been placed on the decisions of Smt. Kalpana Shantilal Haria vs. ACIT W.P (L) No.3063/2017, order dated 22.12.2017 (Bom); Best Cybercity India P. Ltd. vs. ITO (2019) 414 ITR 385 (Del); Omkam Developers Ltd. vs. ITO, ITA No.6862/Del/2018, order dated 11.05.2021; M/s VRC Township P. Ltd. vs. ITO, ITA No.1503/Del/2017 dated 14.10.2020; M/s Maheshwari Roller Flour Mills P. Ltd. vs. ITO, ITA No.4257/Del/2019 dated 17.12.2020; and Madhu Apartments P. Ltd. vs. ITO, ITA Nos.3869-3870/Del/2018, order dated 01.02.2021. Therefore,…

SKY BLUE INFOTECH PVT LTD,NEW DELHI vs. ITO WARD - 23(4), NEW DELHI

In the result, appeal of the assessee is partly allowed as

ITA 438/DEL/2020[2010-11]Status: DisposedITAT Delhi13 Dec 2024AY 2010-11

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.438/Del/2020 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sky Blue Infotech Pvt. Ltd. Income Tax Officer 206, Hans Bhawan, 1, Vs. Ward-23(4), Bahadurshah Zafar Marg, Room No.246, C.R. Bldg., New Delhi. I.P. Estate, New Delhi. Pan No. Aalcs1584K अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 271(1)(c)Section 68Section 69C

…also by the authorities provided the approval u/s 151 of the Act. Reliance in this regard has been placed on the decisions of Smt. Kalpana Shantilal Haria vs. ACIT W.P (L) No.3063/2017, order dated 22.12.2017 (Bom); Best Cybercity India P. Ltd. vs. ITO (2019) 414 ITR 385 (Del); I.T.A. No. 438/Del/2020 Omkam Developers Ltd. vs. ITO, ITA No.6862/Del/2018, order dated 11.05.2021; M/s VRC Township P. Ltd. vs. ITO, ITA No.1503/Del/2017 dated 14.10.2020; M/s Maheshwari Roller Flour Mills P. Ltd. vs. ITO, ITA No.4257/Del/2019 dated 17.12.2020; and Madhu Apartments P. Ltd. vs. ITO, ITA Nos.3869-3870/Del/2018, order dat…

RAKESH KUMAR AGGARWAL,DELHI vs. ITO, WARD-40(3), NEW DELHI

In the result, the appeal of the assessee is thus allowed

ITA 699/DEL/2020[2009-10]Status: DisposedITAT Delhi17 Aug 2023AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goyal, CAFor Respondent: Shri Atiq Ahmed, Sr.DR

Section 143(3)Section 147Section 148Section 148(2)Section 151Section 234B

…ssessment under Section 143(3) of the Act and I.T.A. No.699/Del/2020 8 therefore, clause (b) to Explanation 2 to Section 147 would not apply. A reference to the judgment of the Hon’ble Delhi High Court in the case of Best Cybercity (India) Pvt. Ltd. vs. ITO, 414 ITR 385 (Del) is made. 9. We find palpable merit in the plea of the assessee that the action of the Assessing Officer to assume jurisdiction is without sanction of law. A perusal of the case record would show that a completed assessment has been reopened on the grounds of purported misuse of National Stock Exchange Platform to obtain contrived loss and…

MOTOROLA SOLUTIONS INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 2, GURGAON

In the result, Appeal of the Assessee is partly allowed

ITA 672/DEL/2018[2008-09]Status: DisposedITAT Delhi06 Jun 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 672/Del/2018 (A.Y 2008-09)

Section 143(2)Section 143(3)Section 147Section 151Section 234BSection 244ASection 271(1)(c)Section 37(1)Section 43B

…an 379 (Del) • Haryana Acrylic Manufacturing Company vs. CIT: [2008] 308 ITR 38 (Del) • Atma Ram Properties (P.) Ltd. vs. DCIT: [2011] 343 ITR 141 (Del) • CIT vs. Purolator India Ltd.: [2012] 343 ITR 155 (Del) • Best Cyber city India Pvt. Ltd. vs. CIT: [2019] 414 ITR 385 (Del) 15. By considering the above facts and circumstances and by following the above judicial pronouncements (supra) on the issue in hand, we find merit in the Ground No. 3 of the Appeal on the issue of limitation and in our considered opinion the order of the A.O. dated 08/11/2012 and the order of the CIT (A) dated 30/03/2016 are unsustainable…

SUMANGAL TECHPARK (P) LTD,NEW DELHI vs. ITO WARD - 24(3), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR

Section 143(3)Section 147Section 148Section 151Section 292B

…also by the authorities provided the approval u/s 151 of the Act. Reliance in this regard has been placed on the decisions of Smt. Kalpana Shantilal Haria vs. ACIT W.P (L) No.3063/2017, order dated 22.12.2017 (Bom); Best Cybercity India P. Ltd. vs. ITO (2019) 414 ITR 385 (Del); Omkam Developers Ltd. vs. ITO, ITA No.6862/Del/2018, order dated 11.05.2021; M/s VRC Township P. Ltd. vs. ITO, ITA No.1503/Del/2017 dated 14.10.2020; M/s Maheshwari Roller Flour Mills P. Ltd. vs. ITO, ITA No.4257/Del/2019 dated 17.12.2020; and Madhu Apartments P. Ltd. vs. ITO, ITA Nos.3869-3870/Del/2018, order dated 01.02.2021. Therefore,…

SHYAM PRODUCTS P.LTD,NEW DELHI vs. ITO, WARD-23(3), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R

Section 147Section 148Section 271Section 68Section 69C

…also by the authorities provided the approval u/s 151 of the Act. Reliance in this regard has been placed on the decisions of Smt. Kalpana Shantilal Haria vs. ACIT W.P (L) No.3063/2017, order dated 22.12.2017 (Bom); Best Cybercity India P. Ltd. vs. ITO (2019) 414 ITR 385 (Del); Omkam Developers Ltd. vs. ITO, ITA No.6862/Del/2018, order dated 11.05.2021; M/s VRC Township P. Ltd. vs. ITO, ITA No.1503/Del/2017 dated 14.10.2020; M/s Maheshwari Roller Flour Mills P. Ltd. vs. ITO, ITA No.4257/Del/2019 dated 17.12.2020; and Madhu Apartments P. Ltd. vs. ITO, ITA Nos.3869-3870/Del/2018, order dated 01.02.2021. Therefore,…

OPTIMIST ELECTRONICS P.LTD,NEW DELHI vs. ITO, WARD-19(2), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4907/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R

Section 147Section 148Section 271Section 68Section 69C

…also by the authorities provided the approval u/s 151 of the Act. Reliance in this regard has been placed on the decisions of Smt. Kalpana Shantilal Haria vs. ACIT W.P (L) No.3063/2017, order dated 22.12.2017 (Bom); Best Cybercity India P. Ltd. vs. ITO (2019) 414 ITR 385 (Del); Omkam Developers Ltd. vs. ITO, ITA No.6862/Del/2018, order dated 11.05.2021; M/s VRC Township P. Ltd. vs. ITO, ITA No.1503/Del/2017 dated 14.10.2020; M/s Maheshwari Roller Flour Mills P. Ltd. vs. ITO, ITA No.4257/Del/2019 dated 17.12.2020; and Madhu Apartments P. Ltd. vs. ITO, ITA Nos.3869-3870/Del/2018, order dated 01.02.2021. Therefore,…

LIONBRIDGE TECHNOLOGIES P. LTD,NAVI MUMBAI vs. ASST CIT 15(2)(1), MUMBAI

In the result, assessee’s appeal is allowed

ITA 610/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 May 2020AY 2008-09

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri Mukesh Butani, Shreyash ShahFor Respondent: 08.01.2020

Section 10ASection 143(3)Section 147Section 148Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 610/Mum/2018 (Assessment Year: 2008-09) Lionbridge Technologies P. Vs. Asst. CIT. 15(2)(1), Ltd. 3rd Floor, Reliable Tech Mumbai, R. No. 357, 3rd Floor, Park, Off Thane Belapur Rd, Aayakar Bhavan, M.K. Rd, Airoli, Navi Mumbai Mumbai, Maharashtra Pin- 400708 Pin:400020 [PAN No. AAB CT3 380 Q] (Appellant) (Respondent) .. Appellant by : Shri Mukesh Butani, Shreyash Shah AR Shri Sanjay Singh, CIT D.R. Respondent by : 08.01.2020 Date of Hearing Date of Pronouncement 27.05…

Smt Kalpana Shantilal Haria v. ACIT W.P.{L) No.3063/

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